Resources / Glossary / RVPI

RVPI.

Aka. Residual value to paid-in · Unrealized multiple

What is RVPI?

RVPI — residual value to paid-in — is the ratio of the current fair value of a fund's remaining, unrealized holdings to the cumulative capital its limited partners have paid in. It measures the value still locked inside the portfolio that has not yet been converted to cash.

Where DPI counts cash already returned, RVPI counts everything still owned, at its most recent mark. An RVPI of 1.2x means the fund is still holding portfolio value equal to 1.2 times the capital paid in — on paper.

Because it rests entirely on valuations of companies that have not been sold, RVPI is the most estimate-dependent of the fund multiples. It is a forecast of value, not a record of it.

How RVPI relates to DPI and TVPI

RVPI is one leg of the standard performance trio:

  1. DPI — distributions to paid-in: realized cash returned ÷ paid-in capital.
  2. RVPI — residual value to paid-in: unrealized marked value ÷ paid-in capital.
  3. TVPI — total value to paid-in: DPI + RVPI, the complete picture.

Over a fund's life, value migrates from RVPI to DPI. A young fund is almost all RVPI — its holdings are unsold and its distributions minimal. As companies exit, that paper value crystallizes into cash and RVPI falls while DPI rises. By wind-down, a healthy fund's RVPI approaches zero because nearly everything has been realized.

Reading RVPI critically

RVPI is the part of a track record most exposed to optimism. A high RVPI late in a fund's life can mean genuine embedded upside — or it can mean a manager is holding companies at flattering marks rather than testing them in the market. The discipline is to ask whether the residual value is supported by recent transactions, third-party valuations, or comparable evidence.

A useful pairing is RVPI against DPI: a fund that is several years old with a large RVPI and a small DPI has yet to prove it can convert its marks into cash. The reverse — low RVPI, high DPI — is a fund that has largely delivered, with little left to debate.

Frequently asked.

5 questions
01 What's the difference between RVPI and DPI?

RVPI is the unrealized value still held in the portfolio, divided by paid-in capital. DPI is the realized cash already returned to LPs, divided by paid-in capital. RVPI is an estimate based on marks; DPI is banked cash.

Together they sum to TVPI, the fund's total value to paid-in.

02 Why does RVPI fall over a fund's life?

Because unrealized value converts to cash as companies are sold. When a holding exits, its value leaves RVPI (it is no longer a residual mark) and enters DPI (it is now distributed cash). A mature, successful fund therefore shows a declining RVPI and a rising DPI, ending near zero RVPI once the portfolio is fully realized.

03 Is a high RVPI good?

It depends on the fund's age and the credibility of its marks. Early on, a high RVPI is normal and expected. Late in a fund's life, a stubbornly high RVPI can signal either real embedded upside or marks that haven't been tested by a sale. The key is whether recent transactions or independent valuations support the figure.

04 How is RVPI valued?

It uses the fair value of remaining holdings under the fund's valuation policy — typically fair-value accounting informed by comparable multiples, recent financing rounds, discounted cash flows, or recent transactions. Because there is judgment in those marks, RVPI is inherently less certain than DPI.

05 How do firms keep RVPI defensible?

Defensible RVPI means each holding's mark is traceable to the evidence behind it — the comparable set, the last round, the model used — and updated as conditions change. That is hard to maintain when marks live in a quarterly spreadsheet detached from the underlying valuation work.

When marks are tied to the live valuation record for each company, RVPI can be queried and justified on demand rather than reconstructed at audit time.

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